Rooney Manufacturing Company produced 1,900 units of inventory in January year 2. It expects to produce an additional 8,800 units during the remaining 11 months of the year. In other words, total production for year 2 is estimated to be 10,700 units. Direct materials and direct labor costs are $80 and $71 per unit, respectively. Rooney expects to incur the following manufacturing overhead costs during the year 2 accounting period. Production supplies Supervisor salary Depreciation on equipment Utilities Rental fee on manufacturing facilities $ 6,100 189,000 142,000 32,000 198,000 Required a. Combine the individual overhead costs into a cost pool and calculate a predetermined overhead rate assuming the cost driver is number of units. b. Determine the cost of the 1,900 units of product made in January Complete this question by entering your answers in the tabs below. Required A Required B Combine the individual overhead costs into a cost pool and calculate a predetermined overhead rate assuming the cost dri is number of units. (Round your answer to 2 decimal places.) Predetermined overhead rate per unit Production supplies Supervisor salary Depreciation on equipment Utilities Rental fee on manufacturing facilities $ 6,100 189,000 142,000 32,000 198,000 Required a. Combine the individual overhead costs into a cost pool and calculate a predetermined overhead rate assuming the cost driver is number of units. b. Determine the cost of the 1,900 units of product made in January Complete this question by entering your answers in the tabs below. Required a Required B Determine the cost of the 1,900 units of product made in January. Allocated Cost Indirect overhead costs Direct materials Direct labor Total